Search Rutgers Law Library N.J. Court Opinions

1 /usr/local/share/www/libweb/collections/courts/tax/17330-12.opn.html -- rank: 1000

... New Jersey, would not be entitled to the rebate. FINDINGS N.J.S.A. 54:4-8.59(a), the statute under which the Director granted Mr. Marcelino ... in proportion to the claimant’s interest in the title. [ N.J.S.A. 54:4-8.59(c) (emphasis added).] Thus, for instance, if there are two ... ownership interest was 50%. 3 Under the plain language of N.J.S.A. 54:4-8.59(c), he would be entitled to the rebate calculated on ... complied with regardless of the allocation of the rebate in N.J.S.A. 54:4-8.59(c). The issue is whether, by requiring Mr. Marcelino to ... ownership interest to 100% for purposes of the application of N.J.S.A. 54:4-8.59(c). Mr. Marcelino argues in favor of this position on ... to one co-owner would negate the plain language in N.J.S.A. 54:4-8.59(c) that when title to property is co-owned, ...

docket:
court:	NJ Superior Court Law/Chancery Division
decided:
status:
citation:
Document Size:	32326

2 /usr/local/share/www/libweb/collections/courts/appellate/007787-20.opn.html -- rank: 980

... exemption granted to Mrs. Citron for the Louisiana property. ANALYSIS N.J.S.A. 54:4-8.59(a) allows a homestead rebate or credit (called “homestead ... A. 54A:3-1(b)] as a . . . disabled taxpayer.” N.J.S.A. 54:4-8.59(b). Such an individual is provided the higher of the ... were eligible for the homestead benefit under a separate statute, N.J.S.A. 54:4-8.59. This latter statute provides a rebate or credit “in ... a.m. on October 1 of the tax year.” N.J.S.A. 54:4-8.59(b)(2). As Taxation correctly points out, a person who ... have been) residents for purposes of the homestead benefits law, N.J.S.A. 54:4-8.59. Even if the court were to hold a trial (since ...

docket:	007787-20
court:	NJ Tax Court
decided:	2017-08-17
status:	unpublished
citation:
Document Size:	45025

3 Gabrielle Yablonsky v. Director, Division of Taxation -- rank: 853

... in that tax year on the claimant’s homestead. . .” N.J.S.A. 54:4-8.59(a). However, a resident who has attained: 65 years of ... s homestead exceed 5% of the claimant’s gross income. . . [ N.J.S.A. 54:4-8.59(b)(1).] In enacting the Homestead Property Tax Credit Act ...

docket:	015437-20
court:	NJ Tax Court
decided:	2016-03-23
status:	unpublished
citation:
Document Size:	48129

4 04-11 -- rank: 849

... a claimant where the residence is a multi-unit dwelling. N.J.S.A. 54:4-8.59(d) provides: [I]f the homestead of a claimant is ... by that claimant, as determined by the local tax assessor. [ N.J.S.A. 54:4-8.59(d)] Defendant contends that N.J.S.A. 54:4-8.59(d) should be read in pari materia with N.J ...

docket:	15539-09
court:	NJ Tax Court
decided:	0000-00-00
status:	Published
citation:
Document Size:	44354

5 Rutgers Univ. Legislative Affairs Council, Inc. v. Dir, Div of Taxation -- rank: 780

... the Homestead Property Tax Rebate Act of 1990 (the act), N.J.S.A. 54:4-8.59 to -8.66. The Director has taken this position because ...

docket:	08542-92
court:
decided:	1992-11-25
status:
citation:	12 N.J. Tax 642
Document Size:	113408

6 EVELYN N. BONDA v. DIRECTOR, DIVISION OF TAXATION, <br -- rank: 642

... Director) of her application for a homestead rebate provided by N.J.S.A. 54:4-8.59, et seq . , for the year 2001. Defendant alleges (1) that ...

docket:	06258-03
court:
decided:	2004-11-17
status:
citation:	22 N.J. Tax 77
Document Size:	19865

7 Mary E. Repetti v. Director, Div. of Taxation -- rank: 457

... persons listed as landlord, and by the plaintiff as tenant. N.J.S.A. 54:4-8.59 allows a resident of this state an annual homestead rebate ...

docket:	11365-08
court:	New Jersey Tax Court
decided:	2012-12-28
status:
citation:
Document Size:	15712